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HMRC internal manual

Inheritance Tax Manual

Succession: intestacy: distributions (England & Wales): beneficiary does not take up an entitlement under intestacy

A beneficiary cannot be forced to take a benefit under an intestacy and has the right to disclaim their interest. If the interest is disclaimed the disclaimer is treated as a transfer of value (IHTM04024) unless the provisions of IHTA84/S142 are satisfied (IHTM35162).

A beneficiary may also choose to redirect a benefit using an instrument of variation (IHTM35011).